第1页共35页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共35页国际会计试卷3一、Definition（名词解释:Eachofthefollowingfor3points,total12points）1.Foreignexchangeexposure外汇风险2.Forwardcontract期货契约远期合同3.Anindirectforeigncurrencyquote间接外汇报价4.InternationalAccounting国际会计二、Singlechoicequestion(单项选择题：Eachofthefollowingquestionfor2points,total10points)1.Whichofthefollowingisnotanenvironmentalfactoraffectingaccounting?以下哪一个不是环境因素影响会计吗?A.LevelofenforcementofregulationsB.NatureofcapitalmarketsC.TypeoflegalsystemD.LanguageE.Levelofinflation2.Whichofthefollowingdoesnotaffectacountry'sfinancialaccountingorientation?下列哪项不影响一个国家的财务会计取向?A.Thelevelofinflation.B.Politicalandeconomictieswithothercountries.C.Statusoftheaccountingprofession.D.Qualityofaccountingeducation.E.Alloftheaboveaffectacountry'sfinancialaccountingorientation.3.Currentproponentsofharmonizingaccountingstandardsgloballyare目前全球协调的支持者会计准则A.Investors.B.Multinationalcompanies.C.Thesecuritiesindustryandstockexchanges.D.Developingcountries.E.Alloftheabove.4.Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe货币的母公司8的财务报表A.basecurrency.B.functionalcurrency.C.historicalcurrency.D.reportingcurrency.E.Noneofthem5.Underthemonetary/non-monetarymethodofforeigncurrencytranslation,depreciationexpenseistranslatedatthe:货币/非货币性方法下的外币翻译、折旧费用是):A.CurrentrateB.WeightedaveragerateC.HistoricalrateD.spotrateE.Noneoftheabove三、Multiplechoicequestions(多项选择题：Eachofthefollowingquestionfor3points,total15points)1.MajorChallengesFacingAccountingGlobally会计所面临的挑战主要全球A.GlobalHarmonizationB.QualityofFinancialReportinginDevelopedandEmergingEconomicsC.SocialandEnvironmentalReportingD.FinancialReportingintheHighTechnologyEraE.ReviewofSelectedClassificationStudies第2页共35页第1页共35页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共35页2.InteractionbetweenAccountinganditsEnvironmentmainlyincludesthefowllowingaspects:会计和它的环境的相互作用主要体现在fowllowing方面:A.NatureofCapitalMarketsandTypeofReportingRegimeB.TypeofBusinessEntitiesandTypeofLegalSystemC.LevelofEnforcementofRegulationsandLevelofInflationD.PoliticalandEconomicTiesandStatusoftheAccountingProfessionE.ExistenceofaConceptualFrameworkandQualityofAccountingEducation3.VoluntarydisclosuresbyMNEsareinfluencedby通过主动批示受跨国企业A.size.B.internationallistingstatus.C.countryoforigin.D.industry.ELanguage4.AdditionalIssuesinInternationalFinancialStatementAnalysisincludethefollowing:另外的问题,在国际财务报表分析如左:A.AvailabilityofDataB.ReliabilityofDataC.TimelinessofDataD.Language,TerminologyandFormatE.Noneofthem5.Investorsareconcernedabout投资者关心的是A.up-to-datemeasurementsofearningsB.lackofcomparabilityofMNEsC.theinformationalcontentofMNEreportsD.GoodwillENoneofthem四、Essayquestions(简答题：Eachofthefollowingquestionsfor8points,total16points。)1.Costconsiderationsandtheneedtotapcapitalprovidersinseveralcountriessometimesresultincpmaniespreparinguniversalratherthancountry-specificsecondarystatements.Ifyouwereanalyzingauniversalsecondarystatementofaforeigncompany,whatmightbesomeofyourconcernsbeforemakinganinvestmentdecision?Howwouldyougettheanswersyouneed?成本的考虑和需要去利用资本提供者inseveral国家在某个时候导致cp...
